Hungary is subdivided administratively into 19 counties (megyék, singular: megye) and the capital city (főváros) Budapest. The counties are further subdivided into 174 districts (járások, singular: járás). The capital Budapest is subdivided into 23 districts (kerületek, singular: kerület).

There are 23 towns with county's rights (megyei jogú városok, singular: megyei jogú város), sometimes called urban counties. The local authorities of these towns have extended powers but they are not independent territorial units.